Blalock v. Allen

DAVIS, Chief Judge.

This is an action for the refund of income and estate taxes paid after deficiency .assessments by the Commissioner. All of £he ¡deficiency assessments grew out of a ruling by the Commissioner that A. O. Blalock was not a valid partner for income tax purposes in four business concerns, known as Blalock Machinery and Equipment Company, Sand and Gravel Products Company, Central Sand and Asphalt Company, and Coffee Construction Company and Associates.

In 1925, D. B. Blalock and his wife, Estelle ,Z. Blalock, formed a partnership, known as the Blalock Machinery and Equipment…